Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective

Alexander Bassen and Ana Maria Kovács

Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, 2008, vol. 9, issue 2, 182 - 192

Abstract: Environmental, social and governance factors are becoming increasingly significant for comprehensive firm valuation. These factors are however of a qualitative nature and therefore difficult to express in numerical figures. Consequently, disclosure and the relevancy thereof to investors are problematic. The article analyses a breakthrough instrument which facilitates the quantification and representation of such data against the background of international institutional efforts aiming to promote standardised qualitative reporting for extra-financial information.

Keywords: Capital Markets; ESG Information; Reporting; Key Performance Indicators (search for similar items in EconPapers)
JEL-codes: A13 J53 M20 (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (30)

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Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics is currently edited by Prof. Dr. Thomas Beschorner (St.Gallen, Schweiz), Dr. Markus Breuer (Berlin), Prof. Dr. Dr. Alexander Brink (Bayreuth und Witten/Herdecke), Dr. Bettina Hollstein (Erfurt), Dr. Marc C. Huebscher (Hamburg) and Dr. Olaf J. Schumann (Frankfurt a.M.)

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